The measurement of effective tax rates: common themes in business management and economics
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Mannheim
Zentrum für Europäische Wirtschaftsforschung
2002
|
| Schriftenreihe: | Discussion paper / Centre for European Economic Research
02,46 : Public finance and corporate taxation |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018489718&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | 33 S. graph. Darst. |
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Datensatz im Suchindex
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| adam_text | Structure of the Paper
1 INTRODUCTION 1
2 OBJECTIVES OF MEASURING EFFECTIVE TAX BURDENS
WITH RESPECT TO ECONOMIC ISSUES 2
2.1 Addressees of Tax Burden Comparisons 2
2.2 Economic Issues Considered 3
1.2.I Decision-making 3
2.2.2 Competition 7
2.2.3 Distributional Aspects ,V
3 APPROACHES FOR MEASURING EFFECTIVE TAX BURDENS... 8
3.1 Backward- Versus Forward-looking Measures 8
3.2 Measures of Economic Performance 9
3.3 Useful Properties of Effective Tax Burden Measures 10
3.4 Dimensions of Investigation 12
3.4.1 Type and Level of Profitability of the Unit Regarded 12
3.4.2 Shareholder Taxation 13
3.4.3 Top-down Versus Bottom-up Approach 14
4 COMPARISON OF FORWARD-LOOKING MEASURES AND
APPROACHES 15
4.1 Models Based on Neoclassical Investment Theory 15
4.2 Model Firm Approach 21
4.3 Comparison of Approaches 22
4.4 Usefulness of Measures with Respect to Economic Issues 23
4.4.1 Introduction 23
4.4.2 Decision-making 26
4.4.3 Competition 30
4.4.4 Distributional Aspects 30
5 SUMMARY AND CONCLUSIONS 31
APPENDIX
REFERENCES
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| illustrated | Illustrated |
| indexdate | 2024-12-20T13:57:06Z |
| institution | BVB |
| language | English |
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| spellingShingle | Lammersen, Lothar The measurement of effective tax rates common themes in business management and economics |
| title | The measurement of effective tax rates common themes in business management and economics |
| title_auth | The measurement of effective tax rates common themes in business management and economics |
| title_exact_search | The measurement of effective tax rates common themes in business management and economics |
| title_full | The measurement of effective tax rates common themes in business management and economics Lothar Lammersen |
| title_fullStr | The measurement of effective tax rates common themes in business management and economics Lothar Lammersen |
| title_full_unstemmed | The measurement of effective tax rates common themes in business management and economics Lothar Lammersen |
| title_short | The measurement of effective tax rates |
| title_sort | the measurement of effective tax rates common themes in business management and economics |
| title_sub | common themes in business management and economics |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018489718&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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